M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

TDS u/s 195 of the IT. Act. In his reply the assessee has stated the disallowance of the commission under section 9

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 9(1)(vii) of the Act and TDS should have been deducted under section 195 of the Act for such

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

In the result, both the appeals are partly allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

9 of 17 4. Vide order dated 30/3/2015, the assessment order framed under section 153C of the Act was set aside by the ld. Pr. CIT, under section 263 of the Act. The Assessing Officer was given specific directions, as contained in the ultimate paragraph of the order. These directions are now the subject matter of interpretation and they will

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, KANPUR

In the result, both the appeals are partly allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

9 of 17 4. Vide order dated 30/3/2015, the assessment order framed under section 153C of the Act was set aside by the ld. Pr. CIT, under section 263 of the Act. The Assessing Officer was given specific directions, as contained in the ultimate paragraph of the order. These directions are now the subject matter of interpretation and they will

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

LUCKNOW DEVELOPMENT AUTHORITY,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

section 200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

section 200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

section 200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

section 200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW., LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

section 200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

JAMUNA DEVI NARESH CHANDRA MAHAVIDYALAYA,JALAUN vs. ITO-TDS, KANPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

TDS statement up till 24.12.2020, presuming that the correction would have been done. However, it was only when he discovered that the earlier demand had been reiterated and interest under section 220(6) been levied that the appeal before the ld. CIT(A) was filed. We observe from the submissions made before the ld. CIT(A) that the assessee

BASIC SHIKSHA ADHIKARI, SERV SHIKSHA ABHIYAN,AYODHYA vs. INCOME TAX OFFCER (TDS), FAIZABAD

In the result, all the appeals are allowed

Bench: Shri. A. D. Jain & Shri B.R.R. Kumar

section 194C of the Act. In this regard, as rightly pointed out on behalf of the assessee, the matter stands covered in favour of the assessee. 7. In ‘ACIT(TDS), Chandigarh vs. M/s MCM D.A.V. College for Women, Chandigarh, Sector 36-C, Chandigarh’, vide order dated 12/8/2013 passed by the Chandigarh Bench of the Tribunal in ITA Nos.512 to 514/CHD/2014

BASIC SHIKSHA ADHIKARI, SERV SHIKSHA ABHIYAN,AYODHYA vs. INCOME TAX OFFCER (TDS), FAIZABAD

In the result, all the appeals are allowed

Bench: Shri. A. D. Jain & Shri B.R.R. Kumar

section 194C of the Act. In this regard, as rightly pointed out on behalf of the assessee, the matter stands covered in favour of the assessee. 7. In ‘ACIT(TDS), Chandigarh vs. M/s MCM D.A.V. College for Women, Chandigarh, Sector 36-C, Chandigarh’, vide order dated 12/8/2013 passed by the Chandigarh Bench of the Tribunal in ITA Nos.512 to 514/CHD/2014

BASIC SHIKSHA ADHIKARI, SERV SHIKSHA ABHIYAN,AYODHYA vs. INCOME TAX OFFCER (TDS), FAIZABAD

In the result, all the appeals are allowed

Bench: Shri. A. D. Jain & Shri B.R.R. Kumar

section 194C of the Act. In this regard, as rightly pointed out on behalf of the assessee, the matter stands covered in favour of the assessee. 7. In ‘ACIT(TDS), Chandigarh vs. M/s MCM D.A.V. College for Women, Chandigarh, Sector 36-C, Chandigarh’, vide order dated 12/8/2013 passed by the Chandigarh Bench of the Tribunal in ITA Nos.512 to 514/CHD/2014

M/S. TIRUBALA INTERNATIONAL PRIVATE LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-VI, KANPUR

In the result, the appeal of the assessee is partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Tirubala International Pvt. Ltd., Deputy Commissioner Of C-7, Panki Industrial Area, Vs. Income Tax, Range-Vi, Kanpur Kanpur, U.P. Pan:Aaect2086J (Appellant) (Respondent) Assessee By: Sh. Vikas Garg, Fca Revenue By: Sh. Sanjeev Krishna Sharma, Addl Cit Dr Date Of Hearing: 02.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Dismissing The Appeal Of The Assessee That Was Filed Against The Order Of The Dcit-6, Kanpur Passed On 19.12.2016. The Grounds Of Appeal Are As Under:- “1. That The Ao, Has Erred In Law & On Facts In Making An Addition Of Rs. 29,164/- On Account Of Late Payment Towards Employees Contribution To Esi. 2. That The Authorities Below Have Failed To Appreciate That The Payment Of Rs.29,164 Towards Employee'S Contribution To Provident Fund Was Made Before The "Due Date" Of Filing Return Of Income U/S 139(1) Of The Income Tax Act 1961 Therefore There Could Not Be Any Addition Of The Aforesaid Amount To The Returned Income. 3. That The Authorities Below Have Failed To Appreciate That The Due Date As Mentioned In 36(1) (Va) Is To Be Read In Conjunction With Section 43B(B)

section 9 of the Act, whether the income of the non-resident was taxable in India or not, the assessee was required to deduct TDS